61.assessed level of material misstatement risk 重大错报风险的评估水平 tOspDPSXX
62.simall business 小规模企业 W{-N,?z
63.accounting system 会计系统 ir]u FOj
64.test of control 控制测试 0.@/I}R[
65.walk-through test 穿行测试 G uDus2#+
66.communication 沟通 a[(n91J0
67.flow chart 流程图 sS-5W-&P{T
68.reperformance of internal control 重新执行 <CA
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69.audit evidence 审计证据 3Ji,n;QLm
70.substantive procedures 实质性程序 6eS#L2 1*
71.assertions 认定 tY[y? DJ
72.esistence 存在 ahV_4;yF
73.occurrence 发生 vxqMo9T
74.completeness 完整性 siD Sm
75.rights and obligations 权利和义务 m7RWu I,
76.valuation and allocation 计价和分摊 :m37Fpz&b
77.cutoff 截止 {qx"/;3V
78.accuracy 准确性 dvL '>'g
79.classification 分类 P%/+?(?
80.inspection 检查 @#T?SNIL5
81.supervision of counting 监盘 3i s.c)
82.observation 观察 pnqjATGU
83.confirmation 函证 z4f5@
84.computation 计算 s#d# *pgzh
85.analytical procedures 分析程序 7PisX!c,h
86.vouch 核对 x65e,'
87.trace 追查 o_5|L9
88.audit sampling 审计抽样 LZoth+:
89.error 误差 ,$}Q
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90.expected error 预期误差 }XXE
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91.population 总体 9s7B1Pf
92.sampling risk 抽样风险 nEGku]pCH{
93.non- sampling risk 非抽样风险 Jx{,x-I
94.sampling unit 抽样单位 2XI%
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95.statistical sampling 统计抽样 Ko%rB+d
96.tolerable error 可容忍误差 ?v")Z0 ~
97.the risk of under reliance 信赖不足风险 N7;E 2 X
98.the risk of over reliance 信赖过度风险 ED$gnFa3I
99.the risk of incorrect rejection 误拒风险 hqBwA1](a
100. the risk of incorrect acceptance 误受风险 1i>)@{P&BN
101.working trial balance 试算平衡表 '.dW>7
102.index and cross-referencing 索引和交叉索引 ZR#UoYjupb
103.cash receipt 现金收入 db4&?55Q
104.cash disbursement 现金支出 jWoo{+=D
105.bank statement 银行对账单
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106.bank reconciliation 银行存款余额调节表 d@w
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107.balance sheet date 资产负债表日 KGI]W|T
108.net realizable value 可变现净值 [2FXs52
109.storeroom 仓库 o3W5FHFAv
110.sale invoice 销售发票 )b-G2< kb
111.price list 价目表 v(t&8)Uu
112.positive confirmation request 积极式询证函 j2\G1@05
113.negative confirmation request 消极式询证函 8W
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114.purchase requisition 请购单 }YSH8d
115.receiving report 验收报告 L`Ic0}|lzy
116.gross margin 毛利 -~-2 g
117.manufacturing overhead 制造费用 *Zc-&Dk:Ir
118.material requisition 领料单 ?_^9e
119.inventory-taking 存货盘点 J`V6zGgW
120.bond certificate 债券 %(e=Q^=
121.stock certificate 股票 DMf9wB
122.audit report 审计报告 ]':C~-RV{
123.entity 被审计单位 s e1ipn_A
124.addressee of the audit report 审计报告的收件人 *1%g=vb
125.unqualified opinion 无保留意见 y7w>/7q
126.qualified opinion 保留意见 w%ip"GT,
127.disclaimer of opinion 无法表示意见 stDn{x.
128.adverse opinion 否定意见